In the field of semiconductors, tendency for a high integration is more and more progressing in recent years and various properties are also required for resist materials used therefor. Examples of the required properties are hydrophobicity, heat resistance, appropriate polarity and appropriate solubility in various organic solvents as well as transparency and stability. With regard to substances having such properties, development for compounds having a lactone structure has been well-carried out in recent years. For example, (meth) acrylate compounds having a tricyclic lactone structure are disclosed in JP-A-2000-26446 and JP-A-2000-159758.